https://www.taxtmi.com/forum/issue?id=117403 Recipient may either not avail disputed input tax credit or avail it and immediately reverse it, thereby preserving entitlement until supplier files returns or payment is made. Advisers recommend availing-and-reversing as dispute-averse, while maintaining invoices, receipt proofs, payment records and communications with the supplier. Note the burden of proof under Section 155 and the potential need for litigation; contemporaneous documentation and case-law support are important to protect the recipient's position. en-us Thu, 05 Aug 2021 14:59:31 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117403 Recipient may either not avail disputed input tax credit or avail it and immediately reverse it, thereby preserving entitlement until supplier files returns or payment is made. Advisers recommend availing-and-reversing as dispute-averse, while maintaining invoices, receipt proofs, payment records and communications with the supplier. Note the burden of proof under Section 155 and the potential need for litigation; contemporaneous documentation and case-law support are important to protect the recipient's position. Discussion-Forum GST Thu, 05 Aug 2021 14:59:31 +0530 https://www.taxtmi.com/forum/issue?id=117403